Title: Early transition to the new Global Internal Audit Standards: the experience of the NATO Support and Procurement Agency
The Office of Internal Audit of the NATO Support and Procurement Agency started the process to implement the Global Internal Audit Standards in order to comply with the timeline of 1 January 2025.
A through gap assessment has been performed, based also on the considerable work done in the past, achieving the result of being the first internal audit office of all NATO bodies to Generally Conforms with the Standards.
A revised internal audit charter has been prepared and revised internal operating instructions are going to be drafted.
A simple "like" sent from our smartphones mobilizes what will soon constitute the largest infrastructure built by man. This small notification, crossing the seven operating layers of the Internet, travels around the world, using submarine cables, telephone antennas, and data centers, as far as the Arctic Circle.
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It turns out that the "dematerialized" digital world, essential for communicating, working, and consuming, is much more tangible than we would like to believe. We are struggling to understand these impacts, as they are obscured to us in the mirage of "the cloud".
Under the guise of limiting the impact of humans on the planet, this technology is already asserting itself as one of the major environmental challenges of the twenty-first century.